COLEMAN v. DIRECTOR, DIV. OF TAXATION


15 N.J. Tax 529 (1996)

HARRY J. COLEMAN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 1, 1996.


Attorney(s) appearing for the Case

Harry J. Coleman, plaintiff, pro se.

Marlene G. Brown for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).


SMALL, J.T.C.

The Director of the Division of Taxation (Director) seeks to hold Harry J. Coleman, Esq., executor of the Estate of Ruth Satchwell, deceased, personally liable for transfer inheritance tax (N.J.S.A. 54:33-1 to:36-7) due from the Estate of Hubert Satchwell, deceased.

Hubert Satchwell died intestate on May 20, 1990. Ruth Satchwell, his sister, was the sole heir of Hubert Satchwell. At his death...

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